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2004 (6) TMI 70 - CESTAT, MUMBAIExtract: .......al and the same amount cannot be classified as an amount of duty, so as to attract the bar of limitation contained in Section 11B of the Act. Consequently, the claim could not be rejected by application of time-bar as has been attempted by the original authority. 6. Accordingly, we see no merit in the revenue appeal and the same is hereby rejected.
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